Red Flag in Fraud Circle
Keywords:
Red Flag, Fraud, Taxation
Abstract
This study aims to detect indications of Red Flags in a taxation case in South Makassar KPP. This research method uses descriptive qualitative research. The results show that in knowing the indication of Red Flags in a taxation case, it requires financial statement analysis, sales analysis, or contract analysis, then after finding an irregularity in the taxpayer's financial report, an interview can be conducted with the taxpayer to find out indications of fraud. namely taxpayers who have indications of committing fraud based on pressure, opportunity, rationalization, ability, or arrogance. Another thing that can be done by tax officers in finding out fraud committed by taxpayers is by collaborating with external parties, namely corporate partners, banks, regional revenue offices, or Electronic Procurement Services.
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Rahim, S., Muslim, M., & Amin, A. (2019). Red Flag And Auditor Experience Toward Criminal Detec-tion Trough Profesional Skepticism. Jurnal Akuntansi, 23(1), 47-62.
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Smith, M., Omar, N. H., Idris, S. I. Z. S., & Baharuddin, I. (2005). Auditors' perception of fraud risk indicators: Malaysian evidence. Managerial Auditing Journal, 20(1), 73-85.
Su’un, M., & Hajering, M. (2020). Professional Commitment and Locus Of Control Toward Intensity In Whistleblowing Through Ethical Sensitivity. Jurnal Akuntansi, 24(1), 100-118.
Tuanakotta, T. M. (2014). Audit Berbasis Isa (International Standards On Auditing). Salemba Empat.
Widiyastuti, M., & Pamudji, S. (2009). Pengaruh Kompetensi, Independensi, Dan Profesionalisme Ter-hadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud). Value Added | Majalah Ekonomi Dan Bisnis, 5(2). Http://103.97.100.145/Index.Php/Vadded/Article/View/687.
Baker, H. K., Nofsinger, J. R., Puttonen, V., Baker, H. K., Nofsinger, J. R., & Puttonen, V. (2020). Other Frauds and Scams that Lure Unsuspecting Investors. In The Savvy Investor’s Guide to Avoiding Pitfalls, Frauds, and Scams (pp. 149–177). Emerald Publishing Limited. 63 https://doi.org/10.1108/978-1-78973-559-820201010
Bas ̧türk, F. H. (2020). Insurance Fraud: The Case in Turkey (pp. 77–97). Emerald Publishing Limited. https://doi.org/10.1108/s1569-375920200000102009
Beritalima. (2019). Pidsus Kejari Surabaya, Tahan 2 Tersangka Penggelapan Pajak – Beritalima.Com. Https://Beritalima.Com/Pidsus-Kejari-Surabaya-Tahan-2-Tersangka-Penggelapan-Pajak/
Carley, K. M. (2006). Understanding Taxpayer Behavior and Assessing Potential IRS Interventions Us-ing Multiagent Dynamic-Network Simulation. In academia.edu. http://www.academia.edu/download/48705674/06carley.pdf
Ekonomi.Bisnis.Com. (2020). Ditjen Pajak Akui Pengawasan Fasilitas Pph Final Umkm Lemah - Ekonomi Bisnis.Com. Https://Ekonomi.Bisnis.Com/Read/20200309/259/1210627/Ditjen-Pajak-Akui-Pengawasan-Fasilitas-Pph-Final-Umkm-Lemah-
Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a general theory of tax practice. In Social & Legal Studies. https://journals.sagepub.com/doi/abs/10.1177/0964663915571787
Hermansyah, W. (2017). Teknik Mengungkap Tax Fraud. Jurnal Ekonomi Dan Bisnis Airlangga, 27(1). Https://Doi.Org/10.20473/Jeba.V27i12017.5576
Kılıç, B. İ. (2020). The Effects of Big Data on Forensic Accounting Practices and Education (pp. 11–26). Emerald Publishing Limited. https://doi.org/10.1108/s1569-375920200000102005
Klikanggaran.Com. (2020). Diduga Korupsi Dan Manipulasi Pajak, Pejabat Bumn Bakal Dilaporkan Ke Aph. Https://Klikanggaran.Com/Peristiwa/Diduga-Korupsi-Dan-Manipulasi-Pajak-Pejabat-Bumn-Bakal-Dilaporkan-Ke-Aph.Html
Lokanan, M. E. (2019). A fraud investigation plan for a false accounting and theft case. Journal of Fi-nancial Crime, 26(4), 1216–1228. https://doi.org/10.1108/JFC-09-2017-0086
Mangoting, Y., Sukoharsono, E. G., Rosidi, & Nurkholis. (2017). Menguak Dimensi Kecurangan Pajak. Jurnal Akuntansi Multiparadigma, 8(2), 274–290. Https://Doi.Org/10.18202/Jamal.2017.08.7054
Nurkholik, & Kurniawan, B. (2019). Kecurangan Pelaporan Pajak (Studi Kasus Pada Perusahaan Pt.Qrs). Bingkai Ekonomi, 4(1), 35–47. Http://Itbsemarang.Ac.Id/Jbe/Index.Php/Jbe33/Article/View/69
Ozili, P. K. (2020). Advances and issues in fraud research: a commentary. Journal of Financial Crime, 27(1), 92–103. https://doi.org/10.1108/JFC-01-2019-0012
Pelu, M. F. A., Lannai, D., & Rianthy, G. A. (2020). Application Benchmark Behavioral Analysis Mod-el in Supervision and Inspection Tax. ATESTASI: Jurnal Ilmiah Akuntansi, 3(1), 50-62.
Priestland, D. (2016). The red flag: A history of communism. Open Road+ Grove/Atlantic.
Purwanti, I. G. A. D. S. dan Astika, I. Bagus P.(2017)." Pengaruh Auditor’s Professional Skepticism, Red Flags, Beban Kerja Pada Kemampuan Auditor Dalam Mendeteksi Fraud. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1160-1185.
Rahim, S., Muslim, M., & Amin, A. (2019). Red Flag And Auditor Experience Toward Criminal Detec-tion Trough Profesional Skepticism. Jurnal Akuntansi, 23(1), 47-62.
Sholehah, N. L. H., Rahim, S., & Muslim, M. (2018). Pengaruh Pengendalian Internal, Moralitas Indi-vidu dan Personal Culture Terhadap Kecurangan Akuntansi (Studi Empiris Pada OPD Provinsi Gorontalo). ATESTASI: Jurnal Ilmiah Akuntansi, 1(1), 40-54.
Smith, M., Omar, N. H., Idris, S. I. Z. S., & Baharuddin, I. (2005). Auditors' perception of fraud risk indicators: Malaysian evidence. Managerial Auditing Journal, 20(1), 73-85.
Su’un, M., & Hajering, M. (2020). Professional Commitment and Locus Of Control Toward Intensity In Whistleblowing Through Ethical Sensitivity. Jurnal Akuntansi, 24(1), 100-118.
Tuanakotta, T. M. (2014). Audit Berbasis Isa (International Standards On Auditing). Salemba Empat.
Widiyastuti, M., & Pamudji, S. (2009). Pengaruh Kompetensi, Independensi, Dan Profesionalisme Ter-hadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud). Value Added | Majalah Ekonomi Dan Bisnis, 5(2). Http://103.97.100.145/Index.Php/Vadded/Article/View/687.
Published
2020-10-03
How to Cite
Sari, F. I., Alam, S., & Nasaruddin, F. (2020). Red Flag in Fraud Circle . Point of View Research Accounting and Auditing, 1(4), 161-168. https://doi.org/10.47090/povraa.v1i4.84
Section
Articles
Copyright (c) 2020 Point of View Research Accounting and Auditing
This work is licensed under a Creative Commons Attribution 4.0 International License.
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